Defendant shall be punished by a fine of KRW 3,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

1. On January 31, 201, the Defendant forged private document: (a) at the office of E Co., Ltd. operated by the Defendant in Gangnam-gu Seoul, the Defendant, the creditor of the Defendant, expressed his intent to arbitrarily transfer the shares of E Co., Ltd. held by the injured party E Co., Ltd. to F, and (b) without authority, through G, who is an employee, the seller, “the seller of the PPPS E Co., Ltd. transfers 3,200 common shares of E Co., Ltd. to F on December 20, 201; and (c) affix the seal of the seller’s name at his own discretion.

Continuing to prepare a tax base return on securities transaction tax stating that “the 200 shares of E Co., Ltd. have been transferred to the transferee F in the amount of KRW 16 million, and thus reported to the transferee,” and then arbitrarily affix a seal affixed on the reporter’s name on the side of the PPPS test or the name of the Co., Ltd.

The Defendant forged one copy of each tax base return on a share sales contract and securities transaction tax in the name of the victim, a private document concerning rights and duties, for the purpose of exercising such rights and duties as above.

2. On February 10, 2011, the Defendant: (a) around the same day, at the Sungdong-dong, Seongdong-gu, Seoul; (b) at the Sungdong-gu, Seongdong-gu; and (c) at the same time, the said G submitted a sales contract for the forged shares and the securities transaction tax base return as if it were duly formed.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of the witness H;

1. Statement of each part of the prosecutor's office and police interrogation protocol of the defendant (including the part in which each H H statement is recorded);

1. The police statement of H;

1. Content certification and list of stockholders, investigation report, stock sales contract, securities transaction tax return, investigation report (general), list of stockholders, complainants and suspect exchange contents.